docs(handbook): the invoices-and-bills procedure, whole (P4b S4.5)

Step 1 now covers the issue: preview first (nothing written, the DRAFT PDF,
an abandoned preview uses no number), confirm only after the human has
seen it, the filed issued copy that a later look never replaces,
quantities and prices, the PO, and the snapshot of the customer at issue.
Step 6 is the CPA's list: agings tied to 1200 and 2000, sequential numbers
with voids visible, bills on their real accounts with the vendor's number
and no duplicate, card payments identified for 1099-NEC, deposits as
liabilities, light governance by decision.

A {documents_v2} placeholder (handbook::section_with, the server's
documents_v2 feature test) says "your books have not declared documents_v2
yet" before the owner's upgrade and what is on after it; no other section
changes. Parity, testing (with the For-P12 paragraph) and mcp-interface
notes for S4.5.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp

docs/parity.md

@@ -34,8 +34,8 @@ No other statuses.
 | Bank reconciliation (cleared flags + report) | Reconcile | done | — |
 | QuickBooks CSV import (bank txns, chart of accounts) | Banking → Upload | done | R-FUTURE-4 |
 | QuickBooks IIF + XLSX export | Export / reports | done | R-FUTURE-4 |
-| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5; since P4b S1 (D-45) a document's paid, outstanding and status are read from its tagged ledger lines, hand lines on the receivables account are refused, `books.void_document` and `books.control_check` tie the subledger to the control account (rules.md B-38); S2 `books.documents`/`books.document` and the viewer pages; S3 the invoice PDF; S4.1-S4.3 terms, numbers, line accounts, the issued PDF filed at issue (behind `documents_v2`, the owner's next upgrade); numbers, terms, line accounts, the party snapshots and the issued PDF filed with the invoice, through `books.create_invoice`'s preview and confirm (P4b S4.4) |
-| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5; the same S1 derivation and control guard on the payables account; S4.1-S4.3 the vendor's invoice number, terms, every line on its own account (behind `documents_v2`); the vendor's own invoice number (a duplicate refused), terms, line accounts and the vendor's invoice filed as the bill's evidence, through `books.create_bill`'s preview and confirm (P4b S4.4) |
+| A/R invoices + payments + aging | Business → Invoices | done | R-FUTURE-5; since P4b S1 (D-45) a document's paid, outstanding and status are read from its tagged ledger lines, hand lines on the receivables account are refused, `books.void_document` and `books.control_check` tie the subledger to the control account (rules.md B-38); S2 `books.documents`/`books.document` and the viewer pages; S3 the invoice PDF; S4.1-S4.3 terms, numbers, line accounts, the issued PDF filed at issue (behind `documents_v2`, the owner's next upgrade); numbers, terms, line accounts, the party snapshots and the issued PDF filed with the invoice, through `books.create_invoice`'s preview and confirm (P4b S4.4); S4.5 the issued PDF carries the number, terms, PO, quantity and price, the bill-to's contact block and ship-to, the ways to pay with QR codes, the memo and the footer, and the viewer shows the number, terms, bill-to and PO and saves the issued copy |
+| A/P bills + payments + aging | Business → Bills | done | R-FUTURE-5; the same S1 derivation and control guard on the payables account; S4.1-S4.3 the vendor's invoice number, terms, every line on its own account (behind `documents_v2`); the vendor's own invoice number (a duplicate refused), terms, line accounts and the vendor's invoice filed as the bill's evidence, through `books.create_bill`'s preview and confirm (P4b S4.4); S4.5 the viewer shows the vendor's number, the day received, terms and memo, and the handbook's procedure (numbers, terms, line accounts) |
 | Payroll runs (accounting only, no tax tables) + tax remittance | Payroll | done | — |
 | Tracking classes (divisional P&L) | Class tracking | done | invoice and bill lines take a class too (projects, rules.md B-37 item 8; QBO/Xero class or tracking per line) |
 | CPA handoff package (TB + GL xlsx, P&L + BS pdf, zip) | Reports → export | done | — |
@@ -127,6 +127,23 @@ the owner's full contact block (D-55: phone, contact person, billing and
 shipping addresses, billing email), which an invoice's bill-to copies at
 issue.
 
+### P4b S4.5: the issued PDF, the viewer and the handbook (2026-10-29)
+
+The A/R and A/P rows above gain their note rather than a new row: no
+parity item changed status, so the floor stands. The invoice a customer
+pays from now prints its number, both dates, the terms (an early
+discount reads in them), the customer's purchase order, each line's quantity beside its
+price, the customer as it was at issue (contact, billing address, phone,
+email and a Ship-to block), the company's email and website, the ways to
+pay (each with a QR code when it has a link), the memo and the footer. The
+current copy says it was re-created as of a day (never the wall clock).
+The viewer's invoice page shows the number, terms, bill-to and PO and
+saves the issued copy beside the re-created one; the Money in list names an
+invoice by its number. The handbook's invoices-and-bills procedure is
+complete (issue, collect, pay on terms, void or write off, the fee, the
+CPA's list) and says what waits for the owner's upgrade. rules.md gains
+B-39 (terms) and B-40 (numbers and the issued copy). No golden moved.
+
 ### P9a self-host deployment (2026-10-26)
 
 P9a is a deployment, not a semantic feature: the same engine, store, MCP